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随着社会经济的发展,企业之间的联系性加强,企业往来账目的核算管理和企业之间的对账技巧是各个企业财务部分的主要工作内容,对企业的财务管理和企业发展有很大的影响,我国社会经济制度在逐步的完善,企业在发展过程中也不断的更新管理方式,特别是在财务管理方面。目前的企业都在加强关联交易和企业之间账目往来的核算管理工作,关联交易是企业之间进行经济利润转移的和规避税负的主要形式。本文介绍了企业关联交易的内容,分析了企业内部账目核对的问题,并具体对关联交易对账解决方案进行了一定的探讨和分析。
With the development of society and economy, the connection between enterprises is strengthened, the accounting management of corporate accounts and the reconciliation skills among enterprises are the main work contents of the financial departments of various enterprises, which have a great influence on the financial management and enterprise development of enterprises The social and economic system of our country is gradually being perfected. Enterprises are also constantly updating their management methods in the course of their development, especially in terms of financial management. At present, all enterprises are strengthening the accounting and management of related party transactions and inter-company transactions, and related party transactions are the major forms of economic profit transfer and tax avoidance among enterprises. This article introduces the contents of the related party transactions, analyzes the problems of the internal accounts reconciliation, and conducts a certain discussion and analysis of the related party transactions reconciliation solution.